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  • 2005-2009  (5)
  • 2006  (5)
  • Organisation for Economic Co-operation and Development  (5)
  • Deutsche Gesellschaft für Soziologie (DGS)
  • Employment
  • 1
    Online Resource
    Online Resource
    Orientación professional : Guía para responsables políticos (2006)
    [s.l.] : The European Commission
    Details
    ISBN: 9789264029835
    Language: Spanish
    Pages: Online-Ressource (81 p)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers
    Parallel Title: Parallelausg. L'orientation professionnelle ; Guide pratique pour les décideurs
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Bulgarian version)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Czech version)
    Parallel Title: Parallelausg. Uddannelses- og erhvervsvejledning; En håndbog for beslutningstagere
    Parallel Title: Parallelausg. Berufsberatung; Ein Handbuch für politisch Verantwortliche
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Greek version)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Latvian version)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Slovak version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers
    Parallel Title: Parallelausg. L'orientation professionnelle : Guide pratique pour les décideurs
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Bulgarian version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Czech version)
    Parallel Title: Parallelausg. Uddannelses- og erhvervsvejledning: En håndbog for beslutningstagere
    Parallel Title: Parallelausg. Berufsberatung: Ein Handbuch für politisch Verantwortliche
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Greek version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Latvian version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Slovak version)
    Keywords: Education ; Employment
    DOI: 10.1787/9789264029835-es
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    The Taxation of Employee Stock Options (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
    RVK:
    QL 840
    RVK:
    QK 650
    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
    DOI: 10.1787/9789264012493-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Career Guidance : A Handbook for Policy Makers (Bulgarian version) (2006)
    Sofia : Rectors Conference of the Republic of Bulgaria
    Details
    ISBN: 9789264023758
    Language: Bulgarian
    Pages: Online-Ressource (96 p.)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers
    Parallel Title: Parallelausg. L'orientation professionnelle ; Guide pratique pour les décideurs
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Czech version)
    Parallel Title: Parallelausg. Uddannelses- og erhvervsvejledning; En håndbog for beslutningstagere
    Parallel Title: Parallelausg. Berufsberatung; Ein Handbuch für politisch Verantwortliche
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Greek version)
    Parallel Title: Parallelausg. Orientación professional ; Guía para responsables políticos
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Latvian version)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Slovak version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers
    Parallel Title: Parallelausg. L'orientation professionnelle : Guide pratique pour les décideurs
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Czech version)
    Parallel Title: Parallelausg. Uddannelses- og erhvervsvejledning: En håndbog for beslutningstagere
    Parallel Title: Parallelausg. Berufsberatung: Ein Handbuch für politisch Verantwortliche
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Greek version)
    Parallel Title: Parallelausg. Orientación professional : Guía para responsables políticos
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Latvian version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Slovak version)
    Keywords: Education ; Employment
    DOI: 10.1787/9789264023758-bg
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Berufsberatung : Ein Handbuch für politisch Verantwortliche (2006)
    Luxembourg : European Union
    Details
    ISBN: 9789264029828
    Language: German
    Pages: Online-Ressource (84 p)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers
    Parallel Title: Parallelausg. L'orientation professionnelle ; Guide pratique pour les décideurs
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Bulgarian version)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Czech version)
    Parallel Title: Parallelausg. Uddannelses- og erhvervsvejledning; En håndbog for beslutningstagere
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Greek version)
    Parallel Title: Parallelausg. Orientación professional ; Guía para responsables políticos
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Latvian version)
    Parallel Title: Parallelausg. Career Guidance; A Handbook for Policy Makers (Slovak version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers
    Parallel Title: Parallelausg. L'orientation professionnelle : Guide pratique pour les décideurs
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Bulgarian version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Czech version)
    Parallel Title: Parallelausg. Uddannelses- og erhvervsvejledning: En håndbog for beslutningstagere
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Greek version)
    Parallel Title: Parallelausg. Orientación professional : Guía para responsables políticos
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Latvian version)
    Parallel Title: Parallelausg. Career Guidance: A Handbook for Policy Makers (Slovak version)
    Keywords: Education ; Employment
    Abstract: Die vorliegende Veröffentlichung beruht auf den umfassenden Studien von OECD und Europäischer Kommission in den Jahren 2001-2003 zu den nationalen Politiken im Bereich der Berufsberatung.Australien, Österreich, Kanada, Tschechische Republik, Dänemark, Finnland, Deutschland, Irland, Korea, Luxemburg, die Niederlande, Norwegen, Spanien und das Vereinigte Königreich beteiligten sich an der OECD-Studie.Ziel war es zu ermitteln, inwieweit die Organisation, das Management und die Praxis der Berufsberatung dazu beitragen können, dass die Länder in den Bereichen lebenslanges Lernen und aktive Arbeitsmarktpolitik Fortschritte machen.
    DOI: 10.1787/9789264029828-de
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Ageing and Employment Policies/Vieillissement et politiques de l'emploi: Ireland 2006 (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264036239
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Ageing and employment policies: Ireland
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Irland ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Ireland ; Irland
    Abstract: This report, part of a series covering around 21 OECD countries, contains a survey of Ireland's main barriers to employment for older workers, an assessment of the adequacy and effectiveness of existing measures to overcome these barriers, and a set of policy recommendations to further action by public authorities and social partners. These recommendations are designed to alleviate some of the pension and health care pressures governments are facing because of ageing populations.
    DOI: 10.1787/9789264036239-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
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